Shitalkumar Shankarlal Prajapati, Ahmedabad V. The Income tax Officer,Ward-2(3), Ahmedabad

MA 126/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8856 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 09-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Assessee Lawyers: A C SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD BEFORE SHRI G.C.GUPTA , VICE PRESIDENT AND SHRI T.R. MEENA, ACCOUNTANT MEMBER M.A. NO. 126 /AHD/ 201 2 ASSESSMENT YEAR : 2008-09 (ARISING OUT OF ITA NO. 2586/AHD/2011) ASSESSMENT YEAR :2008-09 SHITALKUMAR SHANKARLAL PRAJAPATI, PROP. OF M/S. NEW STAR FOUNDRY, A- 804, VASANT VIHAR-I, NR. RAJENDRA KASKARI BUNGLOW, DAFNALA, SHAHIBAUG, AHMEDABAD-380004. V/S . THE ITO, WARD-2(3), AHMEDABAD PAN NO. AFCPP8417A (APPELLANT) .. (RESPONDENT) BY APPELLANT SHRI A.C. SHAH, A.R. /BY RESPONDENT SHRI RAJ MEHRA, SR. D.R. /DATE OF HEARING 07.09.2012 /DATE OF PRONOUNCEMENT 07.09.2012 O R D E R PER : T.R.MEENA, ACCOUNTANT MEMBER THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL O F THE EX PARTE TRIBUNAL ORDER DATED 15.06.2012 IN RESPECT OF ASSESSEES APP EAL NO.2586/AHD/2011 FOR A.Y. 2008-09. THE FACTS OF THE CASE ARE THAT THE A SSESSEE FILED THE APPEAL M.A. NO.126/AHD/12, A/O ITA NO. 2586/AHD/2011, A.Y. 08-09 PAGE 2 AGAINST THE ORDER OF CIT(A)-6, AHMEDABAD, DATED 23. 08.2011 IN WHICH TWO GROUNDS OF APPEAL WERE RAISED BY THE ASSESSEE. THE ASSESSEE HAS FILED MISCELLANEOUS APPLICATION NO.126/AHD/2012, THE ASSE SSEE HAS RAISED SOLE GROUND:- GROUND NO.2 REGARDING DISALLOWANCE OF INTEREST OF RS. 1,61,851/- IS NOT ADJUDICATED AT ALL. THIS BEING APPARENT MIS TAKE ON RECORD. YOUR HONOURS ARE PRAYED TO RECALL THE ORDER TO THE EXTEN T OF DISPOSAL OF GROUND NO.2 ON MERITS. 2. THERE WERE TWO GROUNDS OF APPEAL. GROUND NO.1 H AD BEEN ADJUDICATED BY THIS BENCH BUT GROUND NO.2 HAD BEEN LEFT UNADJUD ICATED. THIS IS AN APPARENT MISTAKE. THEREFORE, WE RECALL THE ABOVE M ENTIONED ORDER DATED 15.06.2012 TO THE EXTENT OF GROUND NO.2 WHICH WILL BE DECIDED AFTER GIVING A FRESH OPPORTUNITY FOR BOTH THE SIDES. BUT DECISION S TAKEN ON GROUND NO.1 WILL NOT BE AFFECTED. 3. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED AS PER FINDING. THIS ORDER PRONOUNCED IN OPEN COURT ON 7.9.2012 SD/- SD/- (G.C.GUPTA) (T.R. MEENA) VICE PRESIDENT ACCOUNTANT MEMBER TRUE COPY S.K.SINHA ! ! ! ! '! '! '! '! / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. '(' ) * / CONCERNED CIT 4. *- / CIT (A) 5. !./ ), ) , 12( / DR, ITAT, AHMEDABAD 6. /45 67 / GUARD FILE. BY ORDER/ , M.A. NO.126/AHD/12, A/O ITA NO. 2586/AHD/2011, A.Y. 08-09 PAGE 3 8/ 1 ': ) , 12( ; STRENGTHEN PREPARATION & DELIVERY OF ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 07.09.2012 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE XXX 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 07.09.2012 4) DATE OF CORRECTION XXX 5) DATE OF FURTHER CORRECTION XXX 6) DATE OF INITIAL SIGN BY MEMBERS 12.09.2012 7) ORDER UPLOADED ON ,, ,, 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 12.09.2012